Michael Knoll is the Theodore K. Warner Professor of Law at the University of Pennsylvania Law School, Professor of Real Estate at the Wharton School of the University of Pennsylvania, and Co-Director of the Center for Tax Law and Policy at the University of Pennsylvania. He also served as Deputy Dean of Penn Law from 2014 to 2016. Professor Knoll is an insightful commentator on how income tax laws affect business and investment decisions and a creative proponent of how those laws could be redesigned. Much of his recent research involves the application of finance principles to questions of international tax policy, especially the connection between taxation and competitiveness. Professor Knoll’s recent research includes writings on sovereign wealth funds, private equity, international tax arbitrage, the impact of the corporate income tax on the competitiveness of U.S. industries, and tax discrimination within the European Union and between the U.S. states.
JD, University of Chicago, 1984; PhD Economics, University of Chicago, 1983
Theodore K. Warner Professor of Law & Professor of Real Estate; Co-Director, Center for Tax Law and Policy
Co-Director, Center for Tax Law and Policy
Michael S. Knoll, Ruth Mason (2018). Dual Residents: A Sur-Reply to Zelinsky, Faculty Scholarship, 1961.
Michael S. Knoll (2018). On the Disparate Treatment of Business and Personal SALT Payments, Faculty Scholarship, 1960.
Michael S. Knoll (2017). Not Too SALT-y: The Disparate Federal Income Tax Treatment of Business and Non-Business State and Local Taxes, U of Penn, Inst for Law & Econ Research Paper No. 17-46.
Michael S. Knoll (2012). The Connection between Competitiveness and International Taxation, Tax Law Review, 65, 349.
Michael S. Knoll, Ruth Mason (2012). What is Tax Discrimination?, Yale Law Journal, 121, 1014.
Michael S. Knoll (2011). Reconsidering International Tax Neutrality, Tax Law Review, 64, 99.
Michael S. Knoll, Daniel M. G. Raff (2011). A Comprehensive Theory of Deal Structure: Understanding How Transactional Structure Creates Value, Texas Law Review, 89.
Michael S. Knoll (2010). The Corporate Income Tax and the Competitiveness of U.S. Industries, Tax Law Review, 63, 771.